COLLECTOR OF CENTRAL EXCISE, MADRAS vs M/S I.T.C. LTD.

The Supreme Court interpreted Tariff Item No. 17 of the Central Excise Tariff Act, determining whether cigarette packets qualify as 'other packing containers' or 'boxes'. The Court held that the term 'other packing containers' is a residuary term and that cigarette packets, being printed, do not fall under the exemption provided for unprinted boxes and cartons. Consequently, the Court ruled in favor of the Department, affirming that cigarette packets are classified as printed boxes subject to excise duty.